At some point or another, you may need to know your gross receipts for certain situations, like taking out a loan. But, what are gross receipts exactly? And, how do you calculate them? Let’s get into the nitty gritty of gross receipts.
What are gross receipts?
总收入包括您的企业或组织在其年度会计期内从所有来源收到的总金额，而无需减去费用或其他可扣除额。基本上，总收入是您企业在这一年收集的总收入。
Gross receipts components and rules can vary by state and municipality. To ensure you understand what your state or locality considers gross receipts, consult your state or city.
What can you use gross receipts for?
You may need to find your business’s gross receipts for the period or year for a variety of situations. Here are a few common reasons why you may need to calculate gross receipts:
- 总收入税
- 商业贷款(e.g., PPP)
- Personal income
- Small business determination and qualifications
总收入税
总收入税(GRT) is a tax some businesses in certain states have to pay on gross receipts. To find how much you owe for the tax, you have to look at your total gross receipts for the period.
总收入税通常对企业征收。但是，在某些地区，您可以在销售点向消费者强加GRT。
Some states also impose gross receipts tax in place ofcorporate income taxes。有些州征收两种corporate and gross receipts taxes.
Overall, whether or not you must pay gross receipts tax varies depending on your business, location, and how much revenue your business generates.
总收入税can vary from state to state. If your state has a type of gross receipts tax you’re liable for, find your gross receipts to determine yourtax liability。
商业贷款
You may also need to calculate your gross receipts tax to take out a small business loan.
For example, for the Paycheck Protection Program loans, business owners had to prove that their gross receipts in any 2020 quarter were at least 25% less than their gross receipts in the same 2019 quarter.
其他业务贷款也可能要求您计算当年或前几年的总收入。在获得商业贷款之前，请检查以查看您需要提供的信息和财务总额。
Personal income
When it comes to some business entities, like sole proprietorships, the income passes through the business and onto the owner. In turn, the owner reports it as personal income. And to find said personal income, you need to know gross receipts.
To find your gross receipts for personal income, add up your sales. Then, subtract your cost of goods sold and sales returns and allowances to get total income. The better your financial records are, the easier the process will be.
Small business determination and qualifications
Your gross receipts may also determine whether or not you’re considered to be a small business for certain tax and accounting methods underIRS规则。
For example, if you’re a corporation that has $26 million or less in annual gross receipts for the previous three years and are not a tax shelter, you are generally considered a small business for certain tax purposes.
如何计算总收入
Calculating gross receipts is a straightforward process as long as you know which records to pull and where to find them. To simplify your accounting, you may opt to usevwin158 to organize your books and reports for easy access.
Before you do your gross receipts calculation, make sure you:
- Determine the time period you want to measure (e.g., annual gross receipts)
- 找出您的业务是根据现金还是应计会计方法运营的（这将确定when您的书认可销售和收入）
- Gather all receipts and invoices for products or services sold during the period
- Add together all products and services sold from the period to find gross receipts
- Underaccrual accounting，仅在您在交付货物或在此期间完成服务的地方加在一起
- For现金基础会计，仅包括您收到付款的销售
总收据示例
Say you want to find your gross receipts for the year to take out a small business loan. You sell purses and hats in your store. You sold $45,000 in purses and $30,000 in hats during the year.
To find your gross receipts (sales before any other deductions or expenses), simply add together your sales:
Gross Receipts = $45,000 + $30,000
Your gross receipts for the year are $75,000.
This is not intended as legal advice; for more information, please点击这里。